MEMORANDUM OPINION AND ORDER
TSOUCALAS, Judge:
A trial was conducted in this action to determine the appropriate classification of collagen sausage casings. Plaintiff challenges Customs' classification of the merchandise under item 790.47, TSUS:
790.45 Of cellulosic plastics materials ........ 6.6% ad val. 790.47 Other ................................... 4.2...
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